Die empirische Messung der Wohlfahrtswirkungen von Steuerreformen hat noch nicht den Stand der theoretischen Literatur erreicht. Das Ziel der vorliegenden Arbeit ist es, die theoretischen Konzepte der Wohlfahrtsmessung mit der Technik der Mikrosimulation zu verbinden. Hierdurch soll die...

In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the municipal level. For our analysis, we use very rich administrative linked employer-employee panel data, covering 11 years, and link it to data on the business tax rates of about...

European countries have the world's most redistributive tax and transfer systems. While they have been well equipped to deal with vertical inequality - that is, fostering redistribution from the rich to the poor - less is known about their performance in dealing with horizontal inequality, that...

In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the municipal level. For our analysis, we use very rich administrative linked employer-employee panel data, covering 11 years, and link it to data on the business tax rates of about...

This paper combines the theoretical cognition of welfare measurement with the technique of microsimulation allowing to quantify the welfare effects and the excess burden of tax systems and tax reforms. The newly developed microsimulation module is applied on severeal flat tax reform scenarios...

European countries have the world’s most redistributive tax and transfer systems. While they have been well equipped to deal with vertical inequality - that is, fostering redistribution from the rich to the poor - less is known about their performance in dealing with horizontal inequality,...

In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the municipal level. For our analysis, we use very rich administrative linked employer-employee panel data, covering 11 years, and link it to data on the business tax rates of about...

Die empirische Messung der Wohlfahrtswirkungen von Steuerreformen hat noch nicht den Stand der theoretischen Literatur erreicht. Das Ziel der vorliegenden Arbeit ist es, die theoretischen Konzepte der Wohlfahrtsmessung mit der Technik der Mikrosimulation zu verbinden. Hierdurch soll die...

In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the municipal level. For our analysis, we use a very rich administrative linked employer-employee panel, covering 11 years, and link it to data on the business tax rates of about 11,500...

The introduction of a flat tax is supposed to have several advantages. Administration and compliance costs are reduced, as well as incentives for tax evasion. Furthermore, positive employment and growth effects are expected. Despite these advantages, a flat rate tax is not very popular in most...